初级分录（Primary entry）.docVIP

初级分录（Primary entry） Book balance = book price Book value = book balance - accumulated depreciation (amortization) Book value = book balance - accumulated depreciation (amortization) - impairment provision The third chapter owners equity Accounting for capital reserves: Capital reserve = total issue income - par value of shares - issuing expenses (2008 radio) Accounting for retained earnings: Allocation profit = undistributed profit + year profit + other transfer (2009 radio) Undistributed profit (at the end of year) = available profit - surplus reserve for the year - distribution of cash divid